<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0//EN" 
"http://www.w3.org/TR/REC-html40/strict.dtd">
<HEAD>

</HEAD>
<BODY>
<table bgcolor=orange border>
<tr>
  <td>c11</td><td>c12</td><td>c13</td><td>c14</td>
</tr>
 <tr>
  <td>c21</td><td colspan="0">X1</td>
 </tr>
</table>
<table bgcolor=orange border>
<tr><td>c11</td><td rowspan="0">X2</td> </tr>
<tr><td>c21</td> </tr>
<tr><td>c22</td> </tr>
<tr><td>c23</td> </tr>
<tr><td>c24</td> </tr>
</table>
</BODY></HTML>






